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Form 8752: Required Payment or Refund Under Section 7519
IRS Form 8752 is used by partnerships and S corporations to report the payment required under section 7519 or claim a refund of prior‑year payments, and must be filed for each year a section 444 election is in effect; it must be filed and the required payment made on or before May 15, 2026.
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IRS Form 8752 - Required Payment or Refund Under Section 7519
IRS Form 8752 is used by partnerships and S corporations to report the payment required under section 7519 or claim a refund of prior‑year payments, and must be filed for each year a section 444 election is in effect; it must be filed and the required payment made on or before May 15, 2026.
Risk Radar
Scan points- 1Missing the May 15, 2026 payment deadline can trigger a 10% underpayment penalty.
- 2Filing Form 8752 for a year with a section 444 election but omitting the required payment on line 11.
- 3Using the 2025 version of Form 8752 for a base year ending in 2026, which the instructions prohibit.
- 4Leaving line 10 blank when the liability is zero, instead of entering zero and skipping lines 11 and 12.
- 5Failing to include the penalty amount in the bottom margin when a penalty is being paid.
Plain English
Form 8752 tells the IRS how much a partnership or S corporation owes because it chose a special tax year, or if it should get a refund. You fill it out each year the election is active, calculate any payment, and send it in with a signature.
Submission Date
- Filing date: 2026-01-15 20:10:47
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a partnership or S corporation has made a section 444 election and must calculate the required payment or claim a refund for that election year.
- Do not use it when the entity is a personal service corporation.
- Check Schedule H (Form 1120) instead when filing for a personal service corporation.
Form selector
Use this form or another form?
Entity is a personal service corporation
Personal service corporations must file Schedule H instead of Form 8752
✓ Confirm PSC status
Entity needs to elect a tax year other than the required year under section 444
Form 8716 creates the election that later requires Form 8752 filing
✓ Verify election filing date
Entity is filing for a year with a section 444 election in effect
Form 8752 reports the required payment or refund for the election year
✓ Confirm election is active for the year
Deadline or filing window
The filing trigger is a section 444 election for a year beginning in 2025. Form 8752 and any required payment are due on or before May 15, 2026. No automatic extension is provided.
Checklist
What you need before filling it out
Line 11 – Amount Due
Required payment calculation worksheet · Instructions for Line 11
Line 12a – Overpayment
Refund amount from prior year · Instructions for Line 12a
Lines 12b‑12d – Direct deposit info
Bank routing, account number, account type · Direct deposit fields on the form
Penalty amount (if applicable)
Calculation of 10% underpayment · Penalties section of instructions
Signature block
Authorized officer’s signature and date · Signature section on page 1
Before you submit
- 1Verify the election year is listed correctly on the top of Form 8752.
- 2Confirm line 10 net required payment balance is calculated per section 7519(c).
- 3Ensure line 11 amount due reflects the required payment plus any penalty.
- 4If line 12a shows an overpayment, enter direct‑deposit details on lines 12b‑12d.
- 5Check that any penalty amount is entered in the bottom margin of page 1.
- 6Sign and date the signature block.
- 7Retain a copy of the completed Form 8752 for your records.
- 8Mail the form to the IRS address applicable to your principal place of business.
How to file this form
- 1Determine if the entity is a partnership or S corporation with a section 444 election.
- 2Calculate the required payment or refund amount using the instructions and line 10.
- 3Complete lines 11 and 12, including any penalty and direct‑deposit information.
- 4Sign and date the signature block on page 1.
- 5Assemble the form with any required supporting worksheets.
- 6Mail the completed Form 8752 to the appropriate IRS address.
- 7Keep the mailed receipt or tracking number as proof of filing.
Known limitations
- 1Personal service corporations must not file Form 8752; they file Schedule H (Form 1120) instead — Instructions p.1
- 2Form 8752 must be filed for each year a section 444 election is in effect, even if the required payment is zero — Instructions p.1
- 3For a base year ending in 2025, the 2025 Form 8752 must be used and cannot be used for a base year ending in 2026 — Instructions p.1
- 4The filing and payment due date may be extended for certain back‑up section 444 elections under Temporary Regulations 1.444-3T(b)(4)(iii) — Instructions p.1
- 5Only partnerships or S corporations that made a section 444 election by filing Form 8716 are required to file Form 8752 — Instructions p.1
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the December 2025 edition (revision date December 2025). The instructions direct users to IRS.gov/Form8752 for the latest developments, and note that direct‑deposit fields were added on lines 12b‑12d.
What changed or needs a fresh check
- Edition date — confirm the form shows revision December 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the signature section is completed
- Electronic payment option — confirm direct‑deposit fields on lines 12b‑12d are used if applicable
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8752 for your records — general filing practice
- 2If a penalty notice arrives after filing, send a separate explanation to the IRS; do not attach it to Form 8752 — Instructions p.2
- 3To correct an error, file an amended Form 8752 and write “Amended Return” across the top — Instructions p.2
- 4Do not send the form to the comments address; use the IRS filing address listed under Where To File — Instructions p.1
- 5If you include a penalty amount with your payment, identify the amount in the bottom margin of page 1 — Instructions p.1
Sources
- SRCInstructions p.1 — personal service corporations must file Schedule H (Form 1120) instead of Form 8752
- SRCInstructions p.1 — Form 8752 required each year a section 444 election is in effect, even if payment is zero
- SRCInstructions p.1 — base year 2025 requires the 2025 Form 8752; cannot be used for base year 2026
- SRCInstructions p.1 — temporary regulations may extend filing/payment due date for certain back‑up elections
- SRCInstructions p.1 — partnership or S corporation must have filed Form 8716 to be required to file Form 8752
- SRCInstructions p.2 — penalty notice after filing requires a separate explanation, not attached to the form
- SRCInstructions p.2 — amend errors by filing an amended Form 8752 with “Amended Return” across the top
- SRCInstructions p.1 — do not send the form to the comments address; use the listed filing address
- SRCInstructions p.1 — if including a penalty, identify it in the bottom margin of page 1
- SRCInstructions p.1 — direct deposit fields on lines 12b‑12d are used for refunds of overpayment on line 12a
Common confusion points
Do I need to file Form 8752 if my partnership didn’t make a section 444 election?
The filing requirement is tied to a section 444 election.
→ Verify that Form 8716 was filed and the election is in effect.
Can I use the 2025 Form 8752 for a base year ending in 2026?
The form year must match the base year.
→ Confirm the base‑year ending matches the form’s year (2025).
Do I have to file Form 8752 for my personal service corporation?
Personal service corporations are excluded from this form.
→ Determine if the corporation meets the PSC definition and, if so, file Schedule H (Form 1120).
If my required payment is zero, is filing still required?
The instructions state filing is mandatory even with a zero payment.
→ Check that a section 444 election is in effect for the year and file regardless of payment amount.
I got a penalty notice after filing; should I attach my explanation to the form?
The guidance says explanations should not be attached to the original filing.
→ Send the explanation separately to the IRS as instructed.
How do I receive a refund for an overpayment on line 12a?
Refunds are processed via direct deposit fields on lines 12b‑12d.
→ Enter overpayment on line 12a and provide banking information on lines 12b‑12d.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8752 – include any penalty amount in the bottom margin of page 1 when making the required payment — Instructions p.1
Questions about IRS Form 8752
What is IRS Form 8752 used for?
Form 8752 tells the IRS how much a partnership or S corporation owes because it chose a special tax year, or if it should get a refund. You fill it out each year the election is active, calculate any payment, and send it in with a signature.
Who must file IRS Form 8752?
A partnership or S corporation that made a section 444 election, or that terminates the election or liquidates, must file Form 8752.
What information does IRS Form 8752 require?
The form reports the required payment on line 11, records a zero liability on line 10 when applicable, provides lines 12a‑12d to elect direct deposit, and includes a signature section.
When is IRS Form 8752 due?
For applicable election years beginning in 2025, Form 8752 must be filed and the required payment made on or before May 15, 2026.
Where do I file IRS Form 8752?
File Form 8752 at the applicable IRS address listed in the instructions.
How do I complete IRS Form 8752?
Enter the base‑year ending date on line 1, calculate net income for the base year, report any required payment on line 11, optionally elect direct deposit by completing lines 12b, 12c, and 12d, then sign the form and keep a copy for records.
What happens if IRS Form 8752 is filed incorrectly?
If the required payment isn’t made by the due date, the entity may have to pay a penalty equal to 10% of the underpayment.
Do I need to file Form 8752 if my partnership didn’t make a section 444 election?
The filing requirement is tied to a section 444 election. Verify that Form 8716 was filed and the election is in effect.
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